Chapter XV – Demands and Recovery

73 – Determination of Tax not Paid or Short Paid or Erroneously Refunded or Input Tax Credit Wrongly Availed or Utilized for any Reason Other Than Fraud or any Willful Misstatement or Suppression of Facts

74 – Determination of Tax not Paid or Short Paid or Erroneously Refunded or Input Tax Credit Wrongly Availed or Utilized by Reason of Fraud or any Willful Misstatement or Suppression of Facts

75 – General Provisions Relating to Determination of Tax

76 – Tax Collected But not Paid to Government

77 – Tax Wrongfully Collected and Paid to Central Government or State Government